McCluskey, W., Dyson, K., McFall, D. and Anand, Sarabjot Singh (1996) Mass appraisal for property taxation : an artificial intelligence approach. Australian Land Economics Review, Volume 2 (Number 1). ISSN 1444-5921.

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Abstract

Ad valorem property taxes are incorporated within the fiscal systems of well over 100 countries, with their use and application continuing to increase. One of the practical difficulties of a property tax system relates to the valuation and revaluation of the tax base to reflect changes in market values. The assessment approach has traditionally been to value property on an individual basis. However, with advances in information technology, systems are now available to the appraiser to mass appraise large homogeneous groups of property. This paper investigates the role and application of artificial intelligence to the mass appraisal process. A comparative approach is adopted to enable an evaluation between this new technique and the more conventional mass appraisal techniques utilising multiple regression

Item Type:	Journal Article
Subjects:	Q Science > QA Mathematics > QA76 Electronic computers. Computer science. Computer software
Divisions:	Faculty of Science, Engineering and Medicine > Science > Computer Science
Journal or Publication Title:	Australian Land Economics Review
Publisher:	Pacific Rim Real Estate Society
ISSN:	1444-5921
Official Date:	1996
Dates:	Date Event 1996 Published
Volume:	Volume 2
Number:	Number 1
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access
Related URLs:	Publisher

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